Business Place
You use business places in the function for juristic persons to carry out tax reporting at local level (below the company code). This is a legal requirement in certain countries such as Brazil or Korea. If you do not (have to) carry out local tax reporting, you do not need business places.
In Organizational Management in CRM you can maintain business places for the Sales and/or Service scenarios. If you mark something as a business place this does not bear any relation to whether it is already labeled as a sales or service organization.
The Business Place
attribute is
passed onto the subordinate organizational units.
In transaction processing, the business place is determined by partner processing.
Activities
If you want to use the CRM System in a country that requires the
use of business places, select the corresponding organizational unit as a
business place. You do this in organizational model maintenance in Customizing
for CRM under 
Master Data
Organizational Management
Change
Organizational Model.
Choose the Function
tab page and
select the Business Place
field in the required
scenario.